TMI Blog2015 (11) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... t services of business or commerce which the assessee had provided to its overseas associated enterprises and for which it had received remuneration in foreign exchange, was not used outside India but within the Indian territory - Held that:- Admittedly, remuneration for services rendered by the assessee to overseas entities was received in convertible foreign exchange. The recipient of the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate For the Respondent : Sh. Amresh Jain, DR ORDER Per: G. Raghuram: The appellant is an Indian corporate entity. For the quarter January 2010 to March 2010, appellant applied for refund, lying in its account, of ₹ 23,74,027/-, claiming to have utilised various input services for providing an output business support service, which was exported by the appellant to an over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Delhi-I by the order impugned dated 25.04.2014 rejected the appeal and concurred with the primary Authority and concluded that services provided by the appellant were not used outside India. 4. The appellant entered into service agreements with its overseas associated enterprise M/s Centrica Plc to assists in managing partnership with suppliers in India and for facilitating efficient interfa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble foreign exchange. The recipient of the service is located outside India, undisputedly. 6. The basis recorded by the learned appellate Commissioner for rejecting the claim for refund is predicated on the conclusion that the service provided by the assessee was not used outside India. Reliance for this is placed in the impugned order on the Board Circular dated 13.05.2011 which purports to cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of services. Since this service accrues to the benefit of the overseas entity and is therefore to be considered as having been used outside India and for the benefit of the overseas entity. 9. On the aforesaid analyses the appeal is allowed, the impugned order of the lower appellate Authority is set aside and it is declared that the appellant shall be entitled to refund of unutilised cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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